GSTR-3B Filing Due Date Extended till October 25, 2018

The Finance Ministry on Sunday extended the deadline for filing summary sales return GSTR-3B for the month of September by five days i.e. till October 25.

The due date extension has benefitted the businesses that wish to claim Input Tax Credit (ITC) for July 2017-March 2018 period.

The Central Board of Indirect Taxes and Customs (CBIC), under the Finance Ministry said that trade and industry had expressed apprehension relating to October 20 due date, for claiming ITC under GST for July 2017-March 2018. “With a view to giving some more time for the same, the last date for furnishing GSTR-3B for the month of September 2018 is being extended up to 25th October 2018,” the CBIC tweeted.

The GSTR-3B of a particular month has to be filed by the 20th day of the subsequent month. Hence, the deadline for September was October 20.

“The extension of the said due date also implies that the last date for availing of ITC for the period July 2017 to March 2018 also gets extended up to October 25, 2018,” the Finance Ministry later said in a statement. Also, the due date for furnishing GSTR-3B for the month of July 2018 had been extended to 24th August 2018.

The due dates for furnishing GSTR-3B for the period of July 2018 to November 2018 by the taxpayers who have obtained Goods and Services Tax Identification Number (GSTIN) in terms of notification No. 31/2018 i.e. for newly migrated taxpayers, had been extended to 31st December 2018.